Accounting, Bachelor of Science

Program Purpose

The Bachelor of Science degree program in Accounting is designed to prepare students for entry into careers in public, private, or governmental accounting. The curriculum will provide basic accounting theory with an emphasis on developing analytical skills and technological competency. Experienced certified public accountants and other professionals in the field will address both theoretical and practical issues to enhance employment opportunities in today’s accounting environment.

Program of Study

Course offerings emphasize skills and competencies that will be needed in actual business situations. Students also have the opportunity to pursue internships and cooperative experiences related to the operating practices and policies of actual accounting organizations. In addition, the General Education Requirements courses, required of all Wilmington University undergraduates, provide a well-rounded academic foundation.

Wilmington University students benefit from the experience of certified public accountants and other professionals employed in local businesses and governmental agencies. Whether the topic is managerial, financial, or tax accounting, the information shared by professionals actively involved in the accounting field is invaluable to an understanding of practical issues and problems. The classroom atmosphere is generally informal, and student participation is always encouraged. Furthermore, faculty members consider it important to know each of their students, and individual attention is readily available.

Cooperative Learning Experiences

Cooperative learning experiences (co-ops) are available in the Accounting program for BBM 301: Organizational Behavior and BAC 435: Accounting Information Systems. Elective courses may also be structured as co-ops. Each co-op experience is expected to last for two consecutive semesters and earn the student six credits toward their 120-credit degree.

To be eligible for the co-op the student must have completed 60 credits and have a minimum 2.5 GPA. The student must inform the Director of the Co-op program and the Accounting Program Chair one semester before they would like to begin a co-op assignment.

Program Competencies

In addition to achieving the Wilmington University undergraduate graduation competencies given in the Academic Information section of this catalog, through the completion of the Bachelor of Science degree in Accounting, graduates will be able to:

1. Demonstrate effective information literacy and communication with valid and reliable research.
2. Utilize the ethical principles required in the accounting profession.
3. Prepare and deliver a complete financial statement package presented in a professional format in conformity with generally accepted accounting principles (GAAP).
4. Use technology to efficiently communicate accounting information.

Minimum Grade Policy

Students pursuing a degree in Accounting are required by College of Business policy to attain a minimum grade of “C” for all program core courses. For the purpose of this policy, program core courses are all accounting courses. These courses are designated by the prefix “BAC.”